IOUpay : IOU Business Strategy Update Presentation

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Business

Strategy Update

The Pathway to Profitability

July 2022

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Disclaimer

• Disclaimer for Presentation - The following disclaimer applies to this presentation
  (Presentation). This presentation has been prepared by IOUpay Limited ACN 091 192 871 (Company).
• Summary information - This Presentation contains summary information about the Company and its subsidiaries (Group) and their activities which is current only as at the date of this Presentation. The information in this Presentation is of a general nature. This Presentation should also be read in conjunction with the Company's other periodic and continuous disclosure announcements lodged with ASX, which are available at www.asx.com.au and at the Company's website at www.ioupay.com.
• Not investment advice - The information contained in this Presentation is not financial product, investment, legal, taxation or other advice or any recommendation to acquire securities in the Company. No reliance may be placed for any purpose whatsoever on the information contained in this Presentation. This presentation does not and will not form any part of any contract for the acquisition of securities in the Company.
• Investment risk - An investment in securities in the Company is subject to investment and other known and unknown risks, some of which are beyond the control of the Group. The Company does not guarantee any particular rate of return or the performance of its securities, nor does it guarantee any particular tax treatment. You should carefully consider the risks outlined in this Presentation and consult a professional advisor before making an investment decision.
• Past performance - Past performance information, including past share price performance, given in this Presentation is given for illustrative purposes only and should not be relied upon as an indication of future performance.
• Future performance - This Presentation contains forward looking statements, including statements regarding the Company's intentions, beliefs or current expectations about the Group's business and operations, and market conditions. Forward looking statements can generally be identified by the use of forward looking words such as, "expect", "anticipate", "likely", "intend", "should", "could", "may", "predict", "plan", "propose", "will", "believe", "forecast", "estimate", "target" and other similar expressions. Estimates of, indications of, and guidance or outlook on, future earnings or financial position or performance are also forward looking statement. Forward looking statements are provided as a general guide only and should not be relied upon as an indication or guarantee or future performance. Forward looking statements involve known and unknown risks, uncertainties, assumptions and contingencies which are subject to change without notice, as are statements about market and industry trends which are based on interpretations of current market conditions.

Actual results, performance or achievements may vary materially from any forward looking statements and the assumptions on which statements are based. Except as required by law or regulation, the Group disclaims all obligations to update publicly any forward looking statements, whether as a result of new information, future events or results or otherwise.

• Financial information - All dollar values are in Australian dollars, unless otherwise stated. This Presentation contains pro forma financial information. The pro forma financial information has been prepared by the Company in accordance with the measurement and recognition requirements, but not the disclosure requirements, of applicable accounting standards and other mandatory reporting requirements in Australia.
• Third party information - Certain market and industry data used in connection with this Presentation may have been obtained from research, surveys or studies conducted by third parties, including industry or general publications. Neither the Group nor its representatives have independently verified any such market or industry data provided by third parties or industry or general publications. No representation or warranty, express or implied, is made as to its fairness, accuracy, correctness, completeness or adequacy.
• Disclaimer - To the maximum extent permitted by law, the Group and its advisers expressly disclaim all liabilities and responsibility in respect of any expenses, losses, damages or costs incurred by any recipient as a result of the use or reliance on anything contained in or omitted from the information in this Presentation, including, without limitation, any liability arising from fault or negligence or otherwise, and make no representation or warranty, express or implied, as to the fairness, currency, accuracy, reliability or completeness of the information contained in this Presentation. Not for release or distribution in the United States of America - This Presentation does not constitute an offer to sell, or the solicitation of an offer to buy, any securities in the United States. This Presentation may not be distributed or released in the United States. Securities in the Company have not been, nor will be, registered under the U.S. Securities Act of 1933, as amended (U.S. Securities Act) or the securities laws of any state or other jurisdiction of the United States. Accordingly, the securities in the Company may not be offered or sold, directly or indirectly to, persons in the United States or persons who are acting for the account or benefit of a person in the United States unless they have been registered under the U.S. Securities Act (which the Company has no obligation to do so or procure) or in a transaction exempt from, or not subject to, the registration requirements of the U.S. Securities Act and any other applicable U.S. state securities laws.
• The release of this presentation was authorised by the Board of Directors of the Company

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Who We Are

We provide fintech services in South East Asia (SEA) working with our partners and merchant networks to capitalise on the rapid growth and adoption trends in digital payment solutions

Our brand is built on a 20-year foundation of securely authenticating and processing digital payments, and includes a 'best-in- class', scalable BNPL service

We connect banks, telcos, big brands and their e- commerce or in-store merchant networks with their customers online and at the point-of-sale every day. Our market focus is large communities of low risk consumers & reputable merchants

Our goal is to be one of the leading digital transaction processors in the booming cashless economies

of South East Asia

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Overview & Highlights

• Corporate Snapshot
• Highlights & Achievements
• Financial & BNPL Portfolio Metrics
• myIOU Merchants & Consumers

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Corporate Snapshot

Capital Structure
Shares on issue1	554,012,065
Share price1	$0.069
Market cap1	$38,226,832
Net Tangible Assets (at 31/05/22)2	$45,475,338
Cash, cash equivalents & trade receivables (at 31/05/22)2	$20,960,393
Debt	Nil

IOUpay Limited

0.35

Volume

Close

40,000,000

35,000,000

0.30

0.25

30,000,000

25,000,000

0.20

20,000,000

0.15

15,000,000

0.10

10,000,000

0.05

5,000,000

0.00

9/9/21

7/4/22

5/5/22

2/6/22

0

15/7/21

29/7/21

12/8/21

26/8/21

23/9/21

7/10/21

21/10/21

4/11/21

18/11/21

2/12/21

16/12/21

30/12/21

13/1/22

27/1/22

10/2/22

24/2/22

10/3/22

24/3/22

21/4/22

19/5/22

16/6/22

30/6/22

14/7/22

Note: 1. Figures based on market close Friday 15 July 2022. 2. The Balance Sheet values shown as at 31/05/22 are unaudited management figures.

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